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2022 (9) TMI 1299
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....ntative for the Respondent ORDER None for the Appellant. 2. Written request for providing facility for virtual hearing to the learned Counsel for the Appellant is received at this end but in CESTAT, after re-opening of the Court post Covid pandemic, only physical hearing is granted as per Circular issued by the Head Office, New Delhi. Alternative request for taking a decision by accepting....
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....ed for sufficient reason. 3. Photocopy of a postal receipt is annexed to the written submissions. It reveals that it was addressed to the Commissioner of Customs (Appeals) and dispatched on 06.09.2016 by one Mr. Hari Radhakrishnan. No correlation between the sender and the Appellant company is indicated in the written submission nor the date of receipt at the Commissioner (Appeals) is furnished....